https://www.taxtmi.com/caselaws?id=470534 Cancellation of GST registration for non-filing of returns and non-payment of tax should be addressed through revocation proceedings. The taxpayer must seek revocation, furnish proposed returns, and deposit tax dues. The registering authority must receive the payment and decide the revocation application within the prescribed period, accepting a manual application where online filing difficulties arise. The challenge to cancellation is thereby addressed through consideration of revocation under the stipulated process. en-us Wed, 22 Apr 2026 00:00:00 +0530 Wed, 29 Jul 2026 18:59:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=470534 Cancellation of GST registration for non-filing of returns and non-payment of tax should be addressed through revocation proceedings. The taxpayer must seek revocation, furnish proposed returns, and deposit tax dues. The registering authority must receive the payment and decide the revocation application within the prescribed period, accepting a manual application where online filing difficulties arise. The challenge to cancellation is thereby addressed through consideration of revocation under the stipulated process. Case-Laws GST Wed, 22 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=470534